Hypercompetitive businesses are increasingly requiring the need for more rapid and sophisticated information and data analysis. This challenges management accounting's role in effectively supporting the management decision making process. The emerging area of business analytics can potentially...

The aim of the paper was to explore the changing role of management accounting in the context of corporate performance and strategy execution as well as to provide the discussion of the rationales for transition from traditional management control to performance management.The methodology...

Objective – The context strategy as process and strategy as content have significant impact to the correlation between strategy and management accounting. In the context strategy as process, this paper aims to investigate the role of management accounting to performance through the choice of...

By most accounts, the scale and scope of Sustainable Development Goals (SDGs) is awe inspiring. A global agreement on this ambitious development agenda is an impressive achievement in and of itself and an important first step towards realizing the lofty vision. This paper argues, however, that...

Performance measurement system for individuals and teams are still qualitative and compliance oriented in many organizations. Therefore, most performance evaluations are considered overstated and unreliable by senior management. The new performance management method, discussed in this study, is...

Measuring innovation is a challenging but essential task to improve business performance. To tackle this task, key performance indicators (KPIs) can be used to measure and monitor innovation. The objective of this study is to explore how KPIs, designed for measuring innovation, are used in...

Previous research in the literature often investigated the associations between management accounting systems and the success of organizations. However, little has been done in regard to the association of business strategies, goals, and firms' performance while having management accounting...

Accounting function aims at providing accurate and sufficient accounting information to facilitate proper financial reporting and management performance. Accounting information is usually in the form of periodic or annual financial statements which are products of costing, financial and...